I rolled out previous employer 401K to IRA in 2020. I didn't receive 1099-R though I received 5498. Where should I report this ? Are these considered as contributions ?

[VolvoGirl]

You rolled over a 401K to a IRA?  If you did a direct transfer from the 401K you might not get a 1099R and you don't need to report it.  Ask the plan if you will get a 1099R.  

No. It is not a new contribution.  Do not enter it under Deductions.  You don't report the 5498.

[anand257]

Thanks. Yes - I did a direct rollover from 401 to IRA.

[dmertz]

A rollover from a 401(k) to an IRA must always be reported on a Form 1099-R.  Contact the former employer's plan administrator to obtain the missing form.  In the case of a direct rollover, that Form 1099-R will have code G in box 7.

If the former employer's plan was not a 401(k) but was instead a SEP-IRA or SIMPLE IRA plan, a trustee-to-trustee transfer from one IRA to another would not be reportable on either a Form 1099-R or in box 2 of Form 5498.

[cherla]

I had a IRA going to another IRA, as a direct rollover. And did not recieve a 1099-R from the original IRA. I see in this message that I do not have to include in my TAX forms. Is that correct?

[dmertz]

A trustee-to-trustee transfer of an IRA form one custodian directly to another is neither a distribution nor a rollover, so it is not reportable.